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All Similar Past Performance Scores Are Not Comparable

Client Alert | less than 1 min read | 12.21.05

In Clean Harbors Environmental Services, Inc., (Dec. 9, 2005, http://www.gao.gov/decisions/bidpro/2961762.pdf), GAO overturned an award because the agency evaluated only the numerical past performance scores resulting from responses to past performance questionnaires and did not consider the comparative relevance of the offerors’ past performance despite an RFP provision that such an analysis would be performed. Because the protester was the incumbent contractor with consequent highly relevant experience and the awardee’s comparable numerical scores were attributable to contracts that were significantly smaller and less complex, GAO found that protester had suffered competitive prejudice from the agency’s failure to follow the RFP.

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Client Alert | 3 min read | 10.07.25

Blocking the Blocked Income Rules? Loper Bright’s influence over the Eighth Circuit’s 3M decision.

On October 1, 2025, the Eighth Circuit decided 3M Co. v. Commissioner in the taxpayer’s favor, based on its application of Loper Bright. The question presented in the case was whether the IRS had the authority to reallocate royalty income to a U.S. parent company that its foreign subsidiary was prohibited from paying under foreign law. The court held that the best interpretation of the governing statute did not permit the IRS’s reallocation....